Your Tax Refund: It’S Refund Home to the World’S Greatest in Cash When Airport Shopping1

Total Page:16

File Type:pdf, Size:1020Kb

Your Tax Refund: It’S Refund Home to the World’S Greatest in Cash When Airport Shopping1 KEEP IT SAFE Keep this leaflet and storage wallet safe You’ll find it useful when you return to Heathrow to reclaim your tax Your tax Heathrow is a great place to claim your tax refund: it’s refund home to the world’s greatest in cash when airport shopping1. you fly home* 1 World’s Best Airport for Shopping – Skytrax World Airport Awards – Eight years in a row (as of 2017) *To qualify for a tax refund, you’ll need to have your goods and paperwork with you, and you must fulfil all the criteria of the VAT Retail Export Scheme, details of which can be found at: Best Airport for Tax-free Shopping – https://tinyurl.com/gsf99nj voted by readers of Business Traveller Cash refunds not applicable to all tax refund forms or in all cases (see page 14 for full list of exceptions). magazine – eight years in a row Charges apply. Promoter: Travelex UK Limited. For Travelex’s full terms and conditions, see page 14. (as of 2016). This service is operated by Travelex UK Limited This service is operated by Travelex UK Limited © Heathrow Airport Limited 2017 Correct at time of printing March 2017 TRI v1 0317 Tax refunds for Can I claim non-EU residents a tax refund? End your European shopping trip with a cash refund1 at Heathrow. It’s your money – claim it in cash1 The UK tax authorities set the Yes Yes Yes when you fly home rules for tax refunds The European tax system is good for overseas Tax-free shopping is officially known as the VAT visitors. If you live outside the European Union Retail Export Scheme. To qualify, you have to fulfil If you’re a non- But only for (EU) and meet certain criteria, you can reclaim all the criteria set by the UK tax authorities2. In this So long as you the tax on much of your shopping2. leaflet we explain what you need to do to finish EU resident certain goods don’t stay in the your trip with extra cash1 to spend. We’re Travelex, the independent refund To claim a tax refund, The goods you buy must be EU for too long you must live outside for personal use. Services operator trading at Heathrow, and we’re Are sales tax and VAT You must take your goods the European Union such as hotel bills and rail authorised by the UK tax authorities to process out of the EU by the last 1 the same thing? (EU). That means: tickets don’t apply. And the your tax refund, and to pay it back in cash – day of the third month 3 scheme doesn’t apply to all in pounds sterling or your own home currency . Yes, UK and European sales tax is known • You normally live after the one in which goods. See Travelex’s terms A cash refund is yours to keep, even if we as Value Added Tax. Everyone calls it VAT. outside the EU or you bought them. For and conditions on page 14. subsequently discover that we’ve made example, if you bought 4 • You’re leaving the EU an error . goods during January, and won’t be back you must take them out for at least a year. Save time and claim your refund of the EU by 30 April. just before you fly home The simplest way to reclaim your tax is to do it just before you fly home at the end of your trip. Although you can apply for your tax refund from operators not based at Heathrow, you will still need to get your forms stamped by Travelex or (for high-value goods) customs (UK Border Force) on the day you leave the EU. Save time by getting your forms stamped and your refund IN CASH1 through Travelex at Heathrow just before you leave the EU. And don’t 1 Cash refunds not applicable to all tax refund forms or in all cases (see page 14 for full list of exceptions). forget that we can also process a single tax refund Charges apply. For Travelex’s full terms and conditions, for all applicable goods you buy anywhere within see page 14. the EU2. 2 For details of the scheme, see: https://tinyurl.com/gsf99nj 3 Applies to most currencies. Travelex keeps most popular currencies in stock. 4 Fraudulent claims excepted. 2 3 What do I do when I’m shopping? You must be there in person Keep your tax refund form and Where can I shop? Shopping online or by mail order doesn’t count. your receipt You have to be in the shop at the time of Don’t lose your paperwork. Tuck your tax refund Look for shops with a ‘Tax-free purchase, but you don’t have to be the person forms and store receipts into the wallet on shopping’ sign in the window who pays. Show your passport or national ID the back page of this leaflet. You’ll need them card, and tell the retailer that you want to shop when you reclaim your tax. To claim a tax refund you have to do your tax-free. shopping in stores that are part of the VAT Not all tax refund forms qualify Retail Export Scheme – shops that display Ask about fees for a refund in cash the ‘Tax-free shopping’ sign. Goods you buy Fees apply when you reclaim your VAT. Fees vary elsewhere will not qualify for a tax refund. The version of the VAT407 form that your retailer depending on which retailer you buy from, which gives you depends on which refund operator they refund operator they use and where you make Anywhere in Europe work with. If the store’s refund operator is not also your VAT refund claim. The best time to find out one of our partners1, we will be unable to give You can reclaim VAT on tax-free shopping you do about fees is when you go shopping. Ask instore you a refund in cash. Instead we‘ll refund your in any country that’s a member of the EU. When before you buy. you fly home from Heathrow, you can claim it all credit card or mail your refund forms back to the back in one go. Get the retailer to sign your tax retailer to process your refund. refund form When you’re in the store, ask the retailer if its refund operator offers refunds in cash. Read the The retailer will give you a tax refund form refund operator’s terms and conditions governing (officially known as VAT407), which must be tax-free shopping in that store. validly completed, and which you and they must both sign and date. Your tax refund form is invalid without both signatures. 1 Travelex’s five refund partners are Global Blue, Premier Tax Free, GB Tax Free, Innova Tax Free and UK Tax Free. 4 5 What’s the best way to prepare for my tax refund claim? 1 2 Sort your shopping Gather your paperwork To reclaim tax on your shopping, into two groups you need three sets of supporting documents: Bulky goods High-value items Store receipts – the Signed and properly Proof that you are taking originals provided by completed tax refund your goods out of the EU Put bulky goods that travel in the aircraft Put high-value items that travel in your the retailer. forms – complete yours – your airline ticket and hold in one pile. hand luggage (jewellery, watches and in full before you leave your passport. electrical items) in another pile. for Heathrow. Pack the two sets of shopping separately, but make sure you can get to them easily. Forms not completed correctly or incomplete will add time to your journey so please ensure Travelex and Customs / Border Force will ask to see the goods when you submit your tax to complete the forms. refund claim. You won’t get a refund if you can’t prove that you have the goods with you. If you’re not sure which goods qualify as high value, you can ask at the Travelex desk when you reach Heathrow. 6 7 What do I do at the airport? Give yourself plenty of time Follow the signs to claim Not sure where to go or what Allow extra time for your tax refund at your tax refund to do? Heathrow. Our average tax refund waiting We have reclaim desks in every terminal, If you don’t know which way to go, just ask one time is 30 minutes, but it can take longer at before and after security. Just follow the of Heathrow’s purple-uniformed multilingual peak times or if you’re part of a tour group ‘VAT refunds’ signs. Passenger Ambassadors. or in the queue behind a tour group. The earlier you arrive at Heathrow, the better. Bulky goods – reclaim the tax before you And if you’re not sure which goods qualify Completing all your forms before you get check in: This is for reclaiming the tax on items as high value, ask at the Travelex desk. Ask to Heathrow should speed things up too. that travel in your hold baggage. before you check in. You can’t reclaim tax on shopping that’s entered the Heathrow High-value goods – reclaim the tax after baggage system. you’ve passed through security: This is for reclaiming the tax on the jewellery, watches and electrical items that travel in your hand luggage. For further information visit www.heathrow.com/vat 9 Plenty of help from a friendly, multilingual team Can’t find the tax-refund desk? Ask a Passenger Ambassador – When you submit your tax refund claim, we’re they’ll show you the way.
Recommended publications
  • Oc Undeliverable Refunds Final.Pdf
    Sample article for organizations to use to reach customers (288 word count) Customize and post the following article on your websites and/or other communication vehicles to help your customers who may be looking for their federal tax refund. _____________________________________________________________________________________ The IRS may have a refund check waiting for you Thousands of tax refund checks go undelivered every year because people forget to tell the IRS or post office that their address changed. This year, more than 99,000 people are due refund checks averaging $1,547. Could one of them be you? If you think your refund check may have been returned to the IRS as undelivered, you should use the Where’s My Refund? tool on IRS.gov. This tool provides the status of your refund and, in some cases, instructions on how to resolve delivery problems. You can put an end to lost, stolen or undelivered checks by choosing direct deposit when you file either paper or electronic returns. Last year, more than 78.4 million people chose to receive their refund through direct deposit. You can receive refunds directly into your bank account, split a tax refund into two or three financial accounts or even buy a savings bond. You can also file your tax return electronically. E-file eliminates the risk of lost paper returns, reduces errors on tax returns and speeds up refunds. Nearly 8 out of 10 taxpayers chose e-file last year. E-file combined with direct deposit is the best option for avoiding refund problems. Plus, it’s easy, fast and safe.
    [Show full text]
  • Evaluation of Environmental Tax Reforms: International Experiences
    EVALUATION OF ENVIRONMENTAL TAX REFORMS: INTERNATIONAL EXPERIENCES Final Report Prepared by: Institute for European Environmental Policy (IEEP) 55 Quai au Foin 1000 Brussels Belgium 21 June 2013 Disclaimer: The arguments expressed in this report are solely those of the authors, and do not reflect the opinion of any other party. This report should be cited as follows: Withana, S., ten Brink, P., Kretschmer, B., Mazza, L., Hjerp, P., Sauter, R., (2013) Evaluation of environmental tax reforms: International experiences , A report by the Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland. Final Report. Brussels. 2013. Citation for report annexes: Withana, S., ten Brink, P., Kretschmer, B., Mazza, L., Hjerp, P., Sauter, R., Malou, A., and Illes, A., (2013) Annexes to Final Report - Evaluation of environmental tax reforms: International experiences . A report by the Institute for European Environmental Policy (IEEP) for the State Secretariat for Economic Affairs (SECO) and the Federal Finance Administration (FFA) of Switzerland. Brussels. 2013. Acknowledgements The authors would like to thank the following for their contributions to the study: Kai Schlegelmilch (Green Budget Europe); Stefan Speck (European Environment Agency - EEA); Herman Vollebergh (PBL – Netherlands Environmental Assessment Agency); Hans Vos (Independent); Mikael Skou Andersen (European Environment Agency – EEA); Frank Convery (University College Dublin); Aldo Ravazzi (Ministry of Environment, Italy); Vladislav Rezek (Ministry of Finance, Czech Republic); Frans Oosterhuis (Institute for Environmental Studies - Vrije Universiteit - IVM); Constanze Adolf (Green Budget Europe); and Janne Stene (Bellona). The authors would also like to thank the members of the Working Group accompanying the study: Carsten Colombier (Leiter) (EFV); Marianne Abt (SECO); Fabian Mahnig (EDA MAHFA); Nicole Mathys (BFE); Reto Stroh (EZV); Michel Tschirren (BAFU); and Martina Zahno (EFV).
    [Show full text]
  • Income Tax Basics
    International Student Taxes Information compiled by International Student Services International Student Taxes • The Basics • Specific Tax Scenarios • What You Can Do Now • Resolving Tax Issues • Top Ten Tax Myths • Tax Resources THE BASICS Tax Basics • Taxes – What are they? – A financial charge imposed by a governing body upon a taxpayer in order to collect funds – Collected funds are used to carry out a variety of functions – There are many types of taxes • Income Tax – A financial charge imposed on income earned by an individual or business – Income can be taxed at the local, state and federal (i.e. national) level. – This session primarily focuses on Federal Income Taxes • Internal Revenue Service (IRS) – The unit of the U.S. federal government responsible for administering and enforcing tax laws – www.irs.gov • Tax Year – January 1 – December 31 • Why should you care about taxes? – Paying income taxes and filing the appropriate paperwork with the IRS is required by law in the U.S. – Failure to comply can result in serious immigration, financial, and legal consequences Income Tax Basics • How are Income Taxes paid? – It is the taxpayer’s (i.e. YOUR) responsibility to pay tax obligation to IRS – Most common process: 1. Portion of your income is withheld from each paycheck throughout the year by your employer 2. Employer pays the withheld income to IRS on your behalf during the year 3. Each year, you file tax return to summarize tax obligations and payments for the prior tax year • What is a tax return? – A report that YOU file with the IRS to… 1.
    [Show full text]
  • Investment in Panama 2019
    Investment in Panama 2019 KPMG in Panama Investment in Panama | 1 © 2019 by KPMG © 2012 by KPMG © 2009 by KPMG © 2006 by KPMG © 2000 by KPMG © 1996 by KPMG © 1992 by KPMG Peat Marwick © 1984 by Peat Marwick Mitchell & Co. All rights reserved KPMG, a Panamanian civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Images of the Panama-Pacific Special Economic Area are courtesy of London and Regional Panama. Investment in Panama | 2 Contents Chapter 1 ...................................................................................................................................................... 9 Panama at a Glance .................................................................................................................................... 9 Geography and Climate ............................................................................................................................ 9 History ....................................................................................................................................................... 9 Government ............................................................................................................................................ 10 Population, Languages and Religion ...................................................................................................... 10 General State Budget .............................................................................................................................
    [Show full text]
  • Use IRS Withholding Calculator to Adjust Your Withholding
    Sample article for organizations to use to reach customers (320 word count) Customize and post the following article on your websites and/or use in other communication vehicles to inform your readers about how to adjust their withholding. ____________________________________________________________________________ Use IRS Withholding Calculator to Adjust Your Withholding When your federal tax return is completed, you may discover that you’ll either receive a tax refund or owe money. If either of these amounts is substantial, it’s probably time for you to review your withholding election. If you owe a substantial amount of tax, you may need to increase the amount of taxes being withheld from each paycheck you receive. If you are receiving a substantial refund, you may elect to reduce the amount of taxes being withheld from your paychecks. In both cases, the ultimate goal is to get as close to a zero balance at the end of the year as possible. If you find that you owe a significant amount of tax at the end of the year, adjusting your Form W-4 for additional withholding will mean a little less take home pay in each paycheck, but it will eliminate the need to pay taxes at the end of the year. And if you receive a very large refund, a reduction in the amount withheld will mean a little more take home pay in each paycheck to help with day-to-day living expenses. Examples of events that can have a significant impact on your tax liability and require an adjustment to withholding or the number of allowances that you claim on your Form W-4 include: • Change in marital status • Loss of a dependent • Birth or adoption of a child Regardless of your reasons for choosing to review or change your withholdings, IRS provides an excellent interactive online tool to help you make the most informed decision.
    [Show full text]
  • Publication 517, Social Security
    Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P517/2020/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 18 11:42 - 2-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 517 Cat. No. 15021X Contents Future Developments ............ 1 Department of the Social Security What's New .................. 1 Treasury Internal Reminders ................... 2 Revenue and Other Service Introduction .................. 2 Information for Social Security Coverage .......... 3 Members of the Ministerial Services ............. 4 Exemption From Self-Employment Clergy and (SE) Tax ................. 6 Self-Employment Tax: Figuring Net Religious Earnings ................. 7 Income Tax: Income and Expenses .... 9 Workers Filing Your Return ............. 11 Retirement Savings Arrangements ... 11 For use in preparing Earned Income Credit (EIC) ....... 12 Worksheets ................. 14 2020 Returns How To Get Tax Help ........... 15 Index ..................... 18 Future Developments For the latest information about developments related to Pub. 517, such as legislation enacted after this publication was published, go to IRS.gov/Pub517. What's New Tax relief legislation. Recent legislation pro- vided certain tax-related benefits, including the election to use your 2019 earned income to fig- ure your 2020 earned income credit. See Elec- tion to use prior-year earned income for more information. Credits for self-employed individuals. New refundable credits are available to certain self-employed individuals impacted by the coro- navirus. See the Instructions for Form 7202 for more information. Deferral of self-employment tax payments under the CARES Act. The CARES Act al- lows certain self-employed individuals who were affected by the coronavirus and file Schedule SE (Form 1040), to defer a portion of their 2020 self-employment tax payments until 2021 and 2022.
    [Show full text]
  • Anti-Avoidance and Tax Laws: a Case of Fiji
    International Journal of Business and Social Research Volume 09, Issue 03, 2019: 01-20 Article Received: 03-07-2019 Accepted: 28-04-2019 Available Online: 22-07-2019 ISSN 2164-2540 (Print), ISSN 2164-2559 (Online) DOI: http://dx.doi.org/10.18533/ijbsr.v9i3.1165 Anti-Avoidance and Tax Laws: A Case of Fiji Shivneil Kumar Raj1, Mohammed Riaz Azam2 ABSTRACT The pervasiveness of tax avoidance is undoubtedly linked to the tax policies of any country. In Fiji, residents for tax purpose have to disclose income from all sources within and outside Fiji whereas non- resident has to disclose income derived from sources in Fiji. Fiji has a comprehensive tax system put in place with tax laws continued to be amended to curb any loopholes in the system so that everyone pays their fair share of tax. Thus, this research paper applied document analysis methodology. The objective of this research was to highlight Fiji’s position on tax avoidance and how has Fiji addressed such issues identified in Base Erosion Profit Shifting (BEPS). Furthermore, the paper has discussed, Fiji’s tax laws relating to anti-avoidance and provide recommendations to further strengthen and protect Fiji’s tax base from being eroded away through various schemes or arrangements that taxpayer’s might indulge into for the purpose of paying less tax or avoiding tax. The findings indicated that Fiji’s position on tax avoidance issues has remained firm, pro-active and have made substantial progress in regulatory framework and in tax compliance culture. Keywords: Tax, Tax Avoidance, Tax Evasion, Anti-Avoidance, BEPS and Fiji Income Tax Act.
    [Show full text]
  • You Have Many Options for Filing Your Tax Return and Receiving Your Refund
    2018 TAX SEASON TAX REFUND OPTIONS You have many options for filing your tax return and receiving your refund. Of the options available to you, there are ways to obtain your refund without extra fees. Please see below for additional information. IRS DIRECT OPTIONS REFUND TRANSFER OPTIONS BANK FEES No Yes1 PAYMENT OF TAX PREP Paid directly to preparer Can be deducted from refund 1. Paper Return FILING OPTIONS E-File 2. E-File 1. Bank issued check from tax office 1. IRS issued check sent U.S. mail2 2. Bank direct deposit to your account2 DISBURSEMENT OPTIONS 2. IRS direct deposit to your account2 3. Walmart Direct2Cash3 4. Netspend® Visa® Prepaid Card4 PAPER RETURN FEDERAL IRS estimates within 6 weeks5 Not available REFUND TIMING E-FILE FEDERAL REFUND TIMING Within 21 days of filing, but not earlier than Feb. 15 if tax return includes EITC or ACTC5 1. Consult your tax preparer for the specific amount of this fee and when it will be assessed. 2. It may take additional time for your financial institution to post the refund to your account or for mail delivery. 3. Available at participating Walmart locations for disbursements up to $7,500. An additional one-time $7.00 fee applies. 4. Available at participating tax offices. The Netspend® Visa® Prepaid Card is issued by Republic Bank & Trust Company, member FDIC pursuant to a license from Visa U.S.A. Inc. Netspend®, a TSYS® Company, is a registered agent of Republic Bank & Trust Company. A $5 Monthly Fee will begin upon first load of funds.
    [Show full text]
  • Capital Gains Withholding
    Capital Gains Withholding Emmanuel Saez, Danny Yagan, and Gabriel Zucman1 University of California Berkeley January 2021 Abstract Capital gains income currently escapes taxation for decades and often forever, as the wealthy wait to sell their stock and other assets. We propose capital gains tax withholding as a friendly amendment to existing reform proposals. Under withholding, the very wealthy – the 0.05% with wealth above $50 million – would have to prepay capital gains taxes over a ten-year period. Illiquid entrepreneurs could prepay their cash taxes using a no-risk government loan. Withheld amounts would be credited toward standard capital gains taxes due upon asset sale so that there is no double tax. Withholding improves mark-to-market proposals because valuation uncertainty and price swings do not impact ultimate tax liability under withholding and because illiquid taxpayers can pay cash taxes without liquidation. Withholding complements realization-at-death proposals because withholding generates large revenue from the living, so a future Congress cannot spare the wealthy without giving them obscenely large refunds. An analysis by the Penn Wharton Budget Model estimates that capital gains withholding would enable Congress to raise $2 trillion over the years 2021-2030 even without raising capital gains tax rates. 1 We thank Alan Auerbach, David Gamage, David Kamin, Greg Leiserson, Zach Liscow, Darien Shanske, Joel Slemrod, and numerous conference participants for helpful discussions and comments. Funding from the Center for Equitable Growth and the Stone Center at UC Berkeley is thankfully acknowledged. This document develops an idea briefly mentioned in Saez, Emmanuel and Gabriel Zucman. 2019. “Progressive Wealth Taxation”, Brookings Papers on Economic Activity.
    [Show full text]
  • Return Clearance Country Guide Canada Type of Return Export Requirements from Canada Import Requirements Into Canada
    Return Clearance Country Guide Canada Type of Return Export Requirements from Canada Import Requirements into Canada • A Commercial Invoice and air waybill/shipping label are • A Commercial Invoice and an air waybill/shipping label are required. The Commercial Invoice and air waybill/shipping label required. need to indicate the purpose of the shipment; e.g., for a trade CL COURTESY RETURN LABEL show, repair, or goods — not according to order. • The bill-to party for duties and taxes or Importer of Record can claim the GST through an input tax credit. • Special provisions based on end use may also make the goods duty-free. • An export declaration (B13A) must be completed and submitted, • A 1/60th or an E29B entry is prepared unless the NAFTA/HS Code prior to export, for commercial goods that are valued at CAD would make the goods duty-free by statute. ES EXHIBITION/TRADE SHOW $2,000 or more, destined to any country other than the U.S., • A 1/60th entry requires a minimum of CAD $25 duties and taxes, Puerto Rico, or the U.S. Virgin Islands. payable per month of stay in Canada. • Required permits, certificates, or licenses must be submitted to • Order-in-council or non-entry requires a customs value of less the CBSA prior to the goods leaving Canada. than CAD $20. • An export declaration (B13A) must be completed and • A 1/60th or an E29B entry is prepared unless the NAFTA/HS Code submitted, prior to export, for commercial goods that are would make the goods duty-free by statute.
    [Show full text]
  • Tax Return Preparer Fraud
    FS-2007-12, January 2007 Page 1 of 5 Media Relations Office Washington, D.C. Media Contact: 202.622.4000 www.IRS.gov/newsroom Public Contact: 800.829.1040 Tax Return Preparer Fraud FS-2007-12, January 2007 Return preparer fraud generally involves the preparation and filing of false income tax returns by preparers who claim inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions on returns prepared for their clients. This includes inflated requests for the special one-time refund of the long-distance telephone tax. Preparers may also manipulate income figures to obtain tax credits, such as the Earned Income Tax Credit, fraudulently. In some situations, the client (taxpayer) may not have knowledge of the false expenses, deductions, exemptions and/or credits shown on their tax returns. However, when the IRS detects the false return, the taxpayer — not the return preparer — must pay the additional taxes and interest and may be subject to penalties. The IRS Return Preparer Program focuses on enhancing compliance in the return-preparer community by investigating and referring criminal activity by return preparers to the Department of Justice for prosecution and/or asserting appropriate civil penalties against unscrupulous return preparers. While most preparers provide excellent service to their clients, the IRS urges taxpayers to be very careful when choosing a tax preparer. Taxpayers should be as careful as they would be in choosing a doctor or a lawyer. It is important to know that even if someone else prepares a tax return, the taxpayer is ultimately responsible for all the information on the tax return.
    [Show full text]
  • Pub 515, Withholding of Tax on Nonresident Aliens and Foreign
    Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … tions/P515/2021/A/XML/Cycle05/source (Init. & Date) _______ Page 1 of 56 16:15 - 3-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 515 Cat. No. 15019L Contents What's New .................. 1 Department of the Withholding Reminders ................... 2 Treasury Internal Introduction .................. 2 Revenue of Tax on Service Withholding of Tax .............. 3 Nonresident Persons Subject to Chapter 3 or Chapter 4 Withholding ......... 5 Aliens and Documentation ............... 10 Foreign Entities Income Subject to Withholding ..... 23 Withholding on Specific Income ..... 26 Foreign Governments and Certain Other Foreign Organizations .... 39 For use in 2021 U.S. or Foreign TINs ............ 40 Depositing Withheld Taxes ........ 41 Returns Required .............. 42 Partnership Withholding on Effectively Connected Income ... 43 Section 1446(f) Withholding ....... 46 U.S. Real Property Interest ........ 48 Definitions .................. 51 Tax Treaties ................. 52 How To Get Tax Help ........... 52 Index ..................... 55 Future Developments For the latest information about developments related to Pub. 515, such as legislation enacted after it was published, go to IRS.gov/Pub515. What's New New requirement to fax requests for exten- sion to furnish statements to recipients. Requests for an extension of time to furnish cer- tain statements to recipients, including Form 1042-S, should now be faxed to the IRS. For more information see Extension to furnish state- ments to recipients under Extensions of Time To File, later. COVID-19 relief for Form 8233 filers. The IRS has provided relief from withholding on compensation for certain dependent personal services, for individuals who were unable to leave the United States due to the global health Get forms and other information faster and easier at: emergency caused by COVID-19.
    [Show full text]